根据成本和碳排放效率的不同,将再制造技术分为高碳技术和低碳技术。基于企业运作层面的碳减排视角,构建碳排放税机制下市场需求随机的企业再制造技术选择非线性整数规划决策模型。通过对模型的性质分析和仿真试验,证明征收碳排放税将影响企业的再制造技术选择行为和生产决策,合理的税收水平能有效促进企业采用先进低碳技术,淘汰污染技术,推动企业的低碳生产转型;而过高的税收水平会损害企业利益,对碳减排贡献微小。 According to the difference of cost and carbon emission efficiency, remanufacturing technology is divided into high-carbon technology and low-carbon technology. Based on the perspective of carbon emission reduction at the operational level of the enterprise, a non-linear integer programming decision model is constructed based on the remanufacturing technology with random market demand under the carbon tax mechanism. Through the analysis of the nature of the model and the simulation test, it is proved that the levying of carbon tax will affect the choice of remanufacturing technology and the production decision. The reasonable tax level can effectively promote the adoption of advanced low carbon technologies, phase out pollution technologies and promote low Carbon production transformation; and excessive tax levels will damage the interests of enterprises, small contribution to carbon emissions.